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Taxation (International and Other Provisions) Act 2010

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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

206Meaning of “oil-related ring-fence trade” in sections 205 and 218

This adran has no associated Nodiadau Esboniadol

(1)This section has effect for the interpretation of—

(a)section 205, and

(b)in Part 5, section 218(2)(f).

(2)Activities carried on by a person are an “oil-related ring-fence trade” carried on by that person if subsection (3) or (4) applies to the activities.

(3)This subsection applies to the activities if—

(a)they are carried on by the person as part of a trade, and

(b)in accordance with section 16(1) of ITTOIA 2005 or section 279 of CTA 2010 (oil-related activities), they are treated for any tax purposes as a separate trade distinct from all other activities carried on by the person as part of the trade.

(4)This subsection applies to the activities if—

(a)they are carried on by the person as a trade, and

(b)in accordance with section 16(1) of ITTOIA 2005 or section 279 of CTA 2010 they would, if the person did carry on any other activities as part of the trade, be treated for any tax purposes as a separate trade distinct from all other activities carried on by the person as part of the trade.

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